Opinion of Advocate General Kokott delivered on 9 September 2021.#SIA 'Zinātnes parks' v Finanšu ministrija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Regulation (EU) No 1303/2013 – Co-financing programme – State aid – Regulation (EU) No 651/2014 – Scope – Limits – Concepts of ‘subscribed share capital’ and ‘undertaking in difficulty’ – Exclusion of undertakings in difficulty from ERDF support – Conditions for the taking effect of an increase of the subscribed share capital – Date of submission of evidence of that increase – Principles of non-discrimination and transparency.#Case C-347/20.